Exercise $10-10($Algo$)$ Cost$-$Volume$-$Profit Analysis and Return on Investment $($ROI$)[$LO$10-1]$

Posters.com is a small Internet retailer of high$-$quality posters. The company has $$750,000$ in operating assets and fixed expenses of $$154,000$ per year. With this level of operating assets

and fixed expenses, the company can support sales of up to $$5,400,000$ per year. The company's contribution margin ratio is $9\%,$ which means that an additional dollar of sales results in

additional contribution margin, and net operating income, of $9$ cents.

Required:

Complete the following table showing the relation between sales and return on investment $($ROI$).$

What happens to the company's return on investment $($ROI$)$ as sales increase?